1.audit 审计 (A1 !)c
2.attestation 鉴证 F
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3.credibility 可信赖程度 KxY|:-"Tt
4.audit of financial statements 财务报表审计 ,O2Uj3"
5.agreed-upon procedures 执行商定程序 m'%F,c)
6.high levels of assurance 高水平保证 r8@:Ko= a
7.compilation 编制 2(UT;PSI
8.reliability 可靠性 %F03cI,
9.relevance 相关性 Wc(?ezn
10.professional skepticism 职业谨慎 ,"DkMK4%
11.objectivity 客观性 L-Z1Xs
12. professional competence 专业胜任能力 \&SP7~-eq
13.Senior/CPA-in-charge 项目经理 KBX
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14.audit engagement letter 业务约定书 JBuorc
15.recurring audit 连续审计 >b/Yg:t
16.the client 委托人 $)kIYM&
17.change CPA 更换注册会计师 }Za[<t BWS
18.the existing CPA 现任注册会计师 "ibKi=
19.the successor CPA 后任注册会计师 z]tvy).
20.the preceding CPA前任注册会计师 .Yo#vV
21.issue the audit report 出具审计报告 -OoXb( I4
22.expert 专家 BHa!jw_~o
23.the board of directors 董事会 a
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24.knowledge of the entity‘ s business 了解被审计单位情况 Y
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25.assess material misstatement risks评估重大错报风险 a}MOhM6T
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 nc([e9_9v
27.a general knowledge of —— 初步了解―――的情况 9erTb?@S
28.a more knowledge of—— 进一步了解的情况 ^m?h .
29.the prior year‘s working papers 以前年度工作底稿 9-9`;Z
30.minutes of meeting 会议纪要 1#XMUbFc
31.business risks 经营风险 \\BblzGMR
32.appropriateness 适当性 {DAwkJvb]
33.accounting estimate 会计估计 g
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34.management representations 管理层声明 %$S.4#G2
35.going concern assumption 持续经营假设 Hz28L$
36.audit plan 审计计划 N9_9{M{
37.significant audit areas 重点审计领域 =U2`]50
38.error 错误 vfmKY iLp
39.fraud舞弊 vcqL
40.modified or additional procedures 修改或追加审计程序 c[ga@Vy
41.misappropriation of assets 侵占资产 v;irk<5
42.transactions without substance 虚假交易 t hTY('m
43.unusual pressures 异常压力 _epi[zf
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44.the suspected noncompliance 涉嫌存在违法行为 =f?| f
45.materialiy 重要性 Zn&X
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46.exceed the materiality level 超过重要性水平 ,253'53W)
47.approach the materiality level 接近重要性水平 `nn;E%n
48.an acceptably low level 可接受水平 -&%#R_RV
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 @>&UoH}2
50.misstatements or omissions 错报或漏报 vxY7/ _]
51.aggregate 总计 NmVc2V]I
52.subsequent events 期后事项 LBbk]I
53.adjust the financial statements 调整财务报表 e*=N \$
54.perform additional audit procedures 实施追加的审计程序 pb6z)8
55.audit risk 审计风险 O~Pbu[C
56.detection risk 检查风险 } D{y
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57.inappropriate audit opinion 不适当的审计意见 67%o83\
58.material misstatement 重大的错报 g/J
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59.tolerable misstatement 可容忍错报 $D<LND=o=
60.the acceptable level of detection risk 可接受的检查风险